Good luck ! It does not exist . Starline does not make 32-40 WCF anymore . Only Winchester makes it now . Every couple of years they may make some . Just last week on Gun Broker a new bag of 32-40 Winchester 50 count went for 120.00$ . Some of these guys have deep pockets and will pay . Check with Buffalo Arms a few months ago he had some reformed from 38-55 brass, although it is all gone . You will have to make your own if you want it or KY-up and go to an auction site and start bidding !

Unbelievable.....
I was blessed by the Goddess at our little show last week.  Scored a 50-round bag of new Win. 38/55 for $35; got 100 new WW 32-20 and 45 brand new Win. 32-40 cases for $50.   Was floating on air walking out of the show.

A bit of web research shows that 38-55 WCF can be fire formed from 30-30 brass but it ends up at 2.03", a bit short.  I suppose that one could then size the 38-55 down to 32-40 quite easily.   I don't think the short case is a problem if breech seating.   I think I will try this.   

The discussion on this was in the CAS site, just Google it. 

Dave

In my experience (whatever that means) the best 32-40 brass I've ever found is Federal 30-30 brass. It's excellent brass, and every rifle range I visit has bags full of it. I clean it, lube it and run it through my sizing die, and then fire form it. It's the best brass I've ever found.